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<br />-5- <br /> <br />7. Watermains shall be assessed on a front footage basis <br />with all types of land use and zoning being identically assessed. <br /> <br />a. For each presently utilized parcel, there will be <br />subtracted from the total cost of the improvement, <br />added costs for oversized watermains. Any watermains <br />in excess of 6" in diameter will normally be considered <br />oversized. The result of said subtraction will be the <br />cost to be assessed. This will be divided by the total <br />number of assessable feet to establish the assessment <br />rate for said presently utilized parcel. <br /> <br />b. New development property or property which has altered <br />its land use within the past 3 years shall be assessed <br />at lOO% of the City's expense for the improvement. <br /> <br />c. All side lot and double frontage parcels shall be <br />determined to have 25 assessable feet for the first <br />200 feet of said side or second frontage of the parcel <br />and shall conform to Paragraphs a. and b., above. <br /> <br />d. Water services shall be assessed on a per service basis <br />at lOO% of the City's expense for such services. <br /> <br />e. All odd and irregularly-shaped lots of four sides or <br />less, which have rear widths that vary by more than 25% <br />in comparison with the front width, the lot will be <br />assumed to have a depth equal to one-half the sum of <br />the two sides and said depth will be divided into the <br />area of the lot to determine the assessable frontage. <br />All lots of more than four sides will be geometrically <br />converted to a four-sided lot of equal area, then the odd- <br />lot formula as stated above, will be used to determine <br />the assessable frontage. Where this is not practical, <br />the assessable frontage will be determined by assuming <br />the lot to have an assessable frontage equal to those <br />of the typical rectangular lots near it which are <br />comparable in overall area and nature. <br /> <br />8. Nonmotorized pathways, including sidewalks, shall be assessed <br />on a front footage basis as follows: <br /> <br />a. All City expenses involved, including, but not limited <br />to, such items as right-of-way acquisition, legal, <br />engineering and administrative costs, shall be included <br />in the costs to be assessed. Such costs shall be spread <br />uniformally on a front foot basis, except which that <br />the City may assume the share of the costs which are <br />attributable to any property that is R-l or R-2, that is <br />not tax-exempt. <br />